实施西部大开发战略是党中央统揽全局、面向新世纪作出的重大决策，对经济发展全局具有重大而深远的意义。西部大开发，对加快西部经济的发展无疑是一次千载难逢的机遇，同时也必将对全国和西部的税收工作提出新的课题，税收作为国家宏观调控的重要经济杠杆，应当而且能够在西 The implementation of the strategy for developing the western region is a major decision made by the party Central Committee in the overall situation of the overall situation and the new century. It is of great and far-reaching significance to the overall economic development. The development of the western region is undoubtedly a once-in-a-lifetime opportunity to accelerate the economic development in the western region. At the same time, it will surely raise new issues for taxation work in the entire country and in the west. As an important economic lever for state macro-control, taxation should and can be implemented in the west